$\backslash$table$[[2.,\backslash$table$[[$Construct a statement of cash flows using the indirect method$],[($check figure: net cash inflow from operating activities $=94,870)]]],[,$Dowling Company$],[,$Balance Sheets$],[,,$January $1,2020,$December $31,2020],[,$Assets,,$],[,$Cash,$95,900,140,350],[,$Accounts Receivable,$102,300,95,300],[,$Inventory,$157,900,165,200],[,$Prepaid Expenses,$5,860,6,240],[,$Investments,$84,700,35,700],[,$Land,$90,000,75,000],[,$Furniture, Fixtures & Equipment,$688,300,803,300],[,$Accumulated Depreciation,$-196,300,-219,800$